Zhang Minwen (Mianyang Hospital of Traditional Chinese Medicine, Mianyang, Sichuan 621000) Abstract: Under the implementation of the new accounting system, significant changes have occurred in hospital financial work, requiring hospitals to promptly improve financial systems and actively carry out infrastructure financial management-related tasks to enhance the efficiency and quality of accounting management. To further advance the development of hospital infrastructure financial management, this paper begins with the content and principles of hospital infrastructure financial accounting under the new accounting system, analyzes the existing problems in hospital infrastructure financial management, explores hospital infrastructure financial management strategies, and aims to improve the overall level of hospital infrastructure financial management, laying a solid foundation for the high-quality development of hospitals. Keywords: new accounting system; hospital; infrastructure; financial management; management strategies

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